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Pri Elma Tiana; Muhammad Rizkyansyah Ismail; Dini Aurora Ema Diva Sari; Alivia Rahmawati; Dede Pebrianto +1 more

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving economic growth and providing employment in Indonesia. However, many MSMEs are still utilizing digital technology to leverage social media as a marketing tool and strengthen their branding. This study aims to analyze the use of social media to increase product branding and sales at the Warung Kue HJ. Risna MSME, located in Karang Rejo Village, Balikpapan City. The research method used is a descriptive quantitative approach, with data collection techniques through field observations, direct interviews with MSME owners, and direct mentoring regarding social media use and online store creation. The results of this study indicate that improving social media accounts, creating business locations on Google Maps, and installing business banners with more attractive designs and colors can increase business visibility and understanding of the importance of branding through digital technology, positively impacting market expansion and potentially increasing business sales. This activity is expected to become a model for sustainable digitalization-based MSME mentoring to increase competitiveness in the era of digital transformation.

Huswatun Hasanah; Sugiman Sugiman

International Journal of Educational Development 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to identify students' learning obstacles in the process of understanding one-variable linear equations in grade VII, develop an appropriate learning trajectory using a Realistic Mathematical Education (RME) approach, and produce an effective learning design to reduce these obstacles through generative models. The research adopts a design research methodology consisting of three main stages. The first stage, preparation for the experiment, includes a literature review and analysis of teachers’ instructional practices to develop a Hypothetical Learning Trajectory (HLT) for one-variable linear equations. The second stage, design experiment, involves testing the designed learning activities through a pilot experiment and teaching experiment. The third stage, retrospective analysis, compares actual classroom observations with the initial HLT to refine and validate the learning trajectory. The research subjects include seven grade VII students in the pilot experiment and 44 students from SMP Negeri 2 Mataram in the teaching experiment. Data collection methods include tests, observations, interviews, and documentation, with retrospective analysis used to generate a validated Local Learning Trajectory (LLT). The findings reveal several epistemological obstacles experienced by students, such as difficulties in applying fundamental arithmetic concepts (addition, subtraction, multiplication, division) within the context of linear equations. Students also struggled with concept recognition, representation, and interpretation of linear equations in various forms. The developed LLT proved effective, as students demonstrated improved understanding and were able to follow the learning sequence meaningfully. Retrospective analysis confirmed that the LLT successfully addressed and reduced students’ learning obstacles in mastering one-variable linear equations.

Muhammad Hafizh Pramata; Weni Rosdiana

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Evaluation of training programs at the UPT Balai Latihan Kerja (BLK) in East Java has become an essential component in measuring the success of competency-based training implementation that aligns with labor market needs. This study applies the Systematic Literature Review (SLR) method to answer the research questions regarding the effectiveness of training programs at UPT Balai Latihan Kerja (BLK) in East Java in improving work competencies, the evaluation models used in BLK training programs, and the challenges documented in the design of the evaluation studies. The literature search was conducted through Google Scholar using inclusion and exclusion criteria, guided by the research questions determined by the researcher, and a three-point Quality Assessment framework to assess the methodological rigor and contribution of each journal's evaluation results. From the five journals analyzed, the key findings indicate that BLK training programs in East Java are relevant to workforce development needs and implemented based on the Competency-Based Curriculum (Kurikulum Berbasis Kompetensi/KBK). This study contributes important insights to the understanding of vocational program evaluation at BLK, highlighting that current evaluation approaches possess structured and relevant implementation foundations, and generate a positive impact in supporting the improvement of work competencies among BLK participants and alumni, particularly in the East Java region.

Arief Fahmi Lubis; Seyed Nawab Mousavi

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the social realities of Iranian society, often misrepresented in international media that focus on politics, conflict, or conservatism. Using a sociological and humanistic perspective, it highlights everyday practices of courtesy, social norms, and traditions. The taarof ritual a unique form of politeness is discussed as a vivid example of how Iranians foster social harmony, respect guests, and demonstrate solidarity. The article also considers the impact of formal and customary law on social behavior, alongside the interplay between tradition and modernity in urban and rural contexts. Field observations and literature review suggest that Iranian society maintains high levels of courtesy and social cohesion, challenging common stereotypes. This research aims to enrich cross-cultural understanding and provide a more nuanced view of social life in Iran.

Mohamad Ihsan Ramdani

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This article analyzes the application of the hierarchy of norms in the decisions of the Constitutional Court concerning Law Number 17 of 2023 on Health using the perspective of Hans Kelsen’s Stufenbau theory. The enactment of the Health Law has generated significant legal debate and several constitutional review petitions submitted to the Constitutional Court, raising questions about the consistency between statutory norms and constitutional principles. This study aims to examine how the Constitutional Court applies the principle of hierarchical norms in reviewing the constitutionality of the Health Law and to assess the relevance of Stufenbau theory in explaining the interpretation of legal norms in constitutional adjudication. This research employs a normative juridical method using statute, conceptual, and case approaches. Primary legal materials consist of the 1945 Constitution, Law Number 17 of 2023 on Health, and relevant Constitutional Court decisions, supported by secondary legal materials from academic literature and legal studies. The findings show that the Constitutional Court consistently positions the 1945 Constitution as the highest norm within the Indonesian legal system and uses the hierarchy of norms as the basis for evaluating the validity of statutory provisions. The Court maintains the legal force of the Health Law when no normative conflict with the Constitution is identified, while in certain cases it provides constitutional interpretation to ensure the compatibility of statutory norms with constitutional principles. This study demonstrates that Stufenbau theory remains relevant as an analytical framework for understanding the hierarchical structure of legal norms and the operation of constitutional review within the Indonesian legal system.

Hamzah Nurrifqi Fakhri Fikrillah; Galih Pratama Herawan Putra; Fikri Chairul Ummam

Jurnal Kendali Teknik dan Sains 2026 International Forum of Researchers and Lecturers

Football in Indonesia is not merely a sport but a social phenomenon that triggers massive public emotional engagement. Every result of the Indonesian National Team, particularly in prestigious events such as the FIFA World Cup Qualifiers, often generates waves of opinion in digital spaces filled with criticism, support, and disappointment. The failure of the Indonesian National Team in the 2026 FIFA World Cup Qualifiers has become an important momentum to systematically understand public perception. The purpose of this study is to identify the distribution of public sentiment and to reveal the main issues most frequently discussed through keyword visualization, thereby providing an overview of societal reactions. This research utilizes 971 comments from the TikTok platform as the primary dataset, collected through a crawling process and processed using text mining stages before being classified with a sentiment analysis method. The findings indicate a sentiment distribution dominated by Neutral at 63.67%, Negative at 32.36%, and Positive at 3.97%. The word cloud visualization highlights dominant keywords such as “Pecat” (Dismiss), “Evaluasi” (Evaluation), and “PSSI” (Indonesian Football Association), reflecting public criticism of managerial aspects, although positive words such as “Semangat” (Spirit) and “Dukung” (Support) also appear, emphasizing supporter loyalty. These results contribute to an empirical understanding of the issues most highlighted by the public and the distribution of collective emotions, which can serve as a basis for PSSI and stakeholders in formulating communication strategies, policy evaluations, and improvements to the national football management system.

Salsa Shalma Auliya; Sofie Yunida Putri

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the interrelationship between profitability, capital structure, firm size, and tax avoidance. It employs a descriptive analysis method combined with a literature review approach. The study draws upon various prior empirical studies indexed in Sinta 2 and Scopus Q2 from the period 2021–2024, as well as relevant secondary data sources. This approach is intended to provide a comprehensive understanding of the factors influencing firms’ propensity to engage in tax avoidance practices. The results of the literature review indicate that there is a relationship between firms’ tendency to engage in tax avoidance and profitability, capital structure, and firm size. Higher profitability leads to increased tax burdens, thereby encouraging management to implement tax planning strategies in an effort to reduce the tax liabilities that must be settled. Furthermore, firms with higher proportions of debt and equity tend to have greater flexibility in managing their financial policies, which may influence their tax strategies. In addition, larger firms typically possess greater resources and broader access to professional expertise, enabling them to better identify and exploit opportunities for tax avoidance in order to maintain cash flow stability. It is expected that this study will contribute theoretically to the development of the literature on taxation and corporate finance. Moreover, the findings are anticipated to serve as a consideration for regulators in formulating more effective tax supervision policies.

Aninatasya Pasanea; Ananias R.P Jacob; Stefanus Triadmajda

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2026 International Forum of Researchers and Lecturers

This study examines the role of the private sector in collaborative politics to strengthen human security in preventing human trafficking in Kupang City, East Nusa Tenggara Province. Human trafficking is an extraordinary crime that poses serious threats to human security, particularly for Indonesian Migrant Worker Candidates (CPMI) who are highly vulnerable to exploitation and illegal recruitment. The complexity of this issue requires the involvement of multiple actors, including not only the government but also the private sector. This research employs a qualitative descriptive method, with data collected through interviews, observation, and documentation. The research sites include BP3MI East Nusa Tenggara as a government representative and two private companies, PT Bakti Unggul Sejahtera (PT BUS) and PT AKKA AL-MATAR. The analysis is based on the collaborative governance framework proposed by Ansell and Gash, which emphasizes face-to-face dialogue, trust building, commitment to the process, shared understanding, and intermediate outcomes. The findings indicate that collaboration between the government and the private sector plays a significant role in preventing human trafficking through legal recruitment processes, pre-departure training, capacity building, and supervision of labor placement procedures. Although challenges remain in coordination and policy consistency, these collaborative practices contribute positively to strengthening the protection of migrant workers’ rights and security. This study concludes that collaborative politics between the government and the private sector is a crucial strategy in developing a human security–oriented human trafficking prevention system

Adetri Oktafiani; Asrori Mukhtarom; Ilham Rivaldi; Maslah Maslah; Mualimin Mualimin +1 more

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Tawhid education is a fundamental aspect of Islamic education that serves as the foundation for the formation of faith and individual religious character. The family plays a crucial role as the primary educational environment in instilling the values of Tawhid from an early age. However, in modern social realities, the role of families in Tawhid education often faces various challenges, necessitating support from non-formal Islamic educational institutions. This study aims to describe the role of families in Tawhid education through their involvement in the Majlis Taklim ‘Izzatin Nisa Tangerang. This study uses a qualitative approach with descriptive methods. Data collection techniques were carried out through observation, interviews, and documentation of the Majlis Taklim administrators, the congregation, and ongoing learning activities. The results show that families play an active role in Tawhid education through parental role models, the habit of worship at home, and the strengthening of understanding of the faith gained from the Majlis Taklim activities. The Majlis Taklim ‘Izzatin Nisa serves as an educational tool that strengthens the congregation's understanding of Tawhid and encourages its implementation in family life. Thus, the synergy between families and religious study groups has been proven to contribute to strengthening monotheism education and building religious awareness within the community.

Nurhaliza Mutiara Jauhari; Nurmayani Nurmayani; Agung Budi Prastyo

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Public service in the transportation sector plays a strategic role in ensuring public safety and comfort, particularly through roadworthiness testing (Kir) for public transportation. This study aims to analyze the implementation of public services in roadworthiness testing at the Bandar Lampung City Transportation Agency and to identify the factors influencing its service quality. The research employs a qualitative approach, with data collected through interviews, observations, and documentation. The results indicate that the roadworthiness testing has been implemented systematically in accordance with statutory regulations, covering the stages of registration, technical inspection, result determination, and administrative completion. The application of technical inspections and on-field safety inspections (ramp checks) demonstrates the local government's commitment to improving public service quality and transportation safety. However, the implementation still faces several obstacles, including technological system disruptions, long waiting times, limited testing facilities and infrastructure, and a lack of understanding among some service users regarding the importance of roadworthiness. This study concludes that enhancing public services in roadworthiness testing requires strengthening the service systems, increasing human resource capacity, and raising public awareness to ensure services operate more effectively and remain oriented toward the public interest

Didik Sulistyo Kurniawan; Giovani B. Puteri; Ikhwanuddin

Journal of Maritime Studies and Management 2026 Politeknik Pelayaran Sulawesi Utara

This research investigates competency gaps between maritime education curricula and Industry 4.0 shipping industry requirements from stakeholder perspectives within Indonesian maritime training contexts. Employing qualitative-dominant mixed methods, the study gathered insights through Focus Group Discussions, interviews, and surveys with forty-two participants comprising maritime students, lecturers, and veteran practitioners at Sekolah Tinggi Ilmu Pelayaran Jakarta. Thematic analysis revealed substantial competency gaps (mean gap score: 1.96/5.0) between stakeholder-perceived competency importance (4.46/5.0) and current curriculum adequacy (2.50/5.0). Cybersecurity awareness exhibited the largest gap (2.6 points), followed by data analytics (2.2 points) and AI/machine learning understanding (2.3 points). Faculty expertise limitations (29%) and infrastructure constraints (25%) emerged as dominant transformation barriers. Findings demonstrate urgent need for competency-based curriculum transformation integrating digital literacy, data analytics, cybersecurity, and adaptive learning capabilities alongside traditional maritime competencies. The research emphasizes integrated remediation strategies combining systematic curriculum reform, enhanced pedagogical approaches prioritizing practical hands-on learning, strengthened industry-academia partnerships, comprehensive faculty development programs, and strategic infrastructure investments preparing maritime graduates for technologically transformed operational environments.

Rahmah Arfiyah Ula; Fita Fitriatul Wahidah; Lilik Erviani; Merinda Nur Indahsari; Sitti Nur Ilmiah +1 more

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The utilization of biopore infiltration holes has become one of the simple and effective innovations in environmental management and soil resource conservation, with great potential to support a healthy environment. This community service activity aims to enhance farmers' understanding of the use of biopore infiltration holes as an effort for soil and water conservation as well as sustainable organic waste management. The outreach was conducted on September 7, 2024, at the Kesambi Village Hall, Pucuk District, Lamongan Regency, targeting 12 members of the farmer group. The implementation method of the activity included preparation stages, conducting a pretest, delivering material along with interactive discussions, and concluding with a posttest as an evaluation of the participants' understanding improvement. The results of the activity indicate an increase in the average knowledge score of participants from 81.25 in the pretest to 97.92 in the posttest. This demonstrates that the socialization method applied was effective in enhancing farmers' understanding of the functions, production techniques, and benefits of biopores. This activity is expected to encourage the independent implementation of biopores by farmer groups, both at the household and agricultural levels, as part of environmentally friendly and sustainable land management practices.

Yessi Azwar; Salma Asilah; Nabila Sabri Effendi Putri; Ummu Aiza; Dina Apriana +2 more

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

Learning wound suturing abilities is a key asset for healthcare students, particularly midwifery and nursing students. However, inadequate simulation media sometimes inhibits the practical learning process. This study intends to investigate the usefulness of the SIMHEC prototype as a wound suturing simulation medium in boosting student knowledge. The research approach employed was a pre-experimental study with a one-group pretest-posttest design. The study involved 30 healthcare students as respondents. The research instrument was a 10-item multiple-choice questionnaire administered before (pretest) and after (posttest) use of the SIMHEC prototype. The results showed a rise in the average score, from 85 in the pretest to 100 in the posttest. This implies that employing the SIMHEC prototype as a wound suturing simulation medium can assist increase students' understanding and skills in the learning process. Therefore, the SIMHEC prototype is considered effective and can be used as an alternate learning medium for midwifery and nursing students.

Muhammad Rouf Asrovy

Reflection : Islamic Education Journal 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to identify and describe the values of Islamic education embedded in the art of Rampak Barongan Dance performed by the Krido Turonggo Mudo Art Studio in Koya Barat Subdistrict, Jayapura City, as well as to analyze this artistic practice as a medium for character education and cultural da’wah within the community. This research employs a qualitative method with a descriptive approach, focusing on an in-depth understanding of the meanings and practices of Islamic values in artistic activities. Research data were collected through direct observation, in-depth interviews with the studio managers and members, and documentation related to the dance training and performance processes. The collected data were analyzed interactively through the stages of data reduction, data display, and conclusion drawing to obtain systematic and comprehensive results. The findings indicate that the Rampak Barongan Dance contains Islamic educational values, including faith (aqidah), sharia, morality (akhlak), and social values. These values are reflected in prayers before performances, the use of modest attire in accordance with Islamic sharia, sincerity in performance, social ethics, solidarity, and teamwork. The practice of training and performing the dance serves as a means of cultivating discipline, responsibility, respect for time, and functions as an effective medium of cultural da’wah by integrating artistic aesthetics with Islamic moral messages.

Fatieli Halawa; Yeremia Hia

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This PKM examines the transformation of traditional burial practices in Terusan Village, Ketapang Regency, West Kalimantan, in light of 1 Timothy 6:7. The local community has a tradition of accompanying and placing all the personal belongings of the deceased on the grave as a form of respect and the belief that the deceased's spirit needs these items to prevent them from returning angry. This belief is reinforced by the community's past spiritual experiences, including the testimony of traditional leaders about dreams in which the deceased's spirit asks for their belongings. Using a theological and anthropological approach, this PKM assesses this tradition in relation to the biblical teaching that humans bring nothing into or out of the world. Using theories from theologians and anthropologists, this PKM formulates a dialogical, inculturative, and transformative spiritual development strategy, so that local culture can be guided without experiencing rejection. This PKM concludes that changes in burial practices must be carried out with a pastoral approach that emphasizes the value of spiritual wealth, the hope of resurrection, and an understanding of death in Christ. Thus, local traditions are not erased, but are guided toward new meanings that align with God's Word, leading the community from cultural heritage to genuine spiritual transformation.

Fariza Raisa Rafania; Erna Dewi; Ahmad Irzal Fardiansyah; Maya Shafira; Sri Riski

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Violence against children remains a serious violation of human rights that continues to occur in various social environments, including religious-based educational institutions such as Islamic boarding schools, where children are in a highly vulnerable position both physically and psychologically. One case that drew public attention occurred at the Pesona Al-Qur’an Islamic Boarding School in Pesawaran Regency, which was resolved through a restorative justice approach without proceeding to court. This study aims to examine the mechanism of law enforcement against perpetrators of child abuse at the institution and to analyze the factors hindering the implementation of restorative justice in such cases. Using a normative-empirical research method, this study analyzes applicable laws and regulations supported by field data obtained through interviews, observations, and documentation. The results show that law enforcement was carried out through an investigation by the Pesawaran Resort Police, followed by the termination of prosecution by the Pesawaran District Prosecutor’s Office based on Regulation of the Attorney General of the Republic of Indonesia Number 15 of 2020 concerning the Termination of Prosecution Based on Restorative Justice. Case resolution was conducted through mediation involving the perpetrator, the victim, and their families, facilitated by law enforcement officers, resulting in an agreement in the form of an apology and compensation to the victim. However, the implementation of restorative justice still faces several obstacles, including limited public understanding, concerns about the loss of deterrent effects, power imbalances between victims and perpetrators, potential pressure on victims to accept reconciliation, and weak supervision of post-mediation agreements; therefore, strengthening oversight, improving the understanding of law enforcement officers and the community, and optimizing the role of child protection institutions are essential to ensure that restorative justice truly prioritizes the best interests of the child and provides substantive justice.

Putri Ramadani; Nur Aisyah Pandia; Salsabila Putri Hati Siregar; Sulindawaty Sulindawaty

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of bioinformatics has led to the availability of large amounts of genetic data through public databases such as NCBI Gene, OMIM, and Ensembl. However, the complexity of data presentation and the dominance of English language hinder students, novice researchers, and the general public in understanding the relationship between genes and disease. This research aims to develop a simple web-based information system to identify disease-causing genes with concise, Indonesian-language, and user-friendly information presentation. The method used is Research and Development (R&D), which includes literature study, needs analysis, system design, implementation, testing, and evaluation. The system was developed using a MySQL relational database with a web interface that displays basic gene information, chromosome location, biological function, and gene-disease relationships, complete with simple visualizations. Black Box testing results indicate that all main functions run according to user requirements. This system is expected to improve bioinformatics literacy and become an effective learning medium.

Ananda Citra Daymonna; Weni Rosdiana

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study evaluates the implementation of the Job Analysis (Anjab) policy at the Provincial General Elections Commission (KPU) of East Java using William N. Dunn’s policy evaluation model. The purpose of this research is to assess the extent to which the Anjab policy has been effective, efficient, adequate, equitable, responsive, and appropriate in supporting human resource management within the Provincial KPU. This study employs a descriptive qualitative approach, with data collected through interviews with personnel in the Subdivision of Personnel, observations, and document analysis of relevant regulations and internal documents. The evaluation shows that the implementation of Anjab within the KPU has not been optimal, as the Anjab documents have not been updated regularly, the job map remains generic and nationally standardized, there is no dedicated team responsible for Anjab management, and personnel’s understanding of Anjab remains limited. These conditions result in discrepancies between job descriptions and actual tasks performed, disproportionate task distribution, and low utilization of Anjab in human resource structuring. Consequently, the policy has not been fully effective, efficient, responsive, or well-targeted. Key recommendations include establishing an Anjab implementation team, providing technical training, developing an institution-specific job map, and conducting regular document updates

Maria Yati Sonia Bria; Yosefina Andia Dekrita; Emilianus Eo Kutu Goo

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This research aimed to evaluate the implemention of the self assessment system in the collection of taxes on certain goods and services no food and/or beverages (restaurant tax) in increasing local revenue in Sikka Regency. This research was based on the fact that the realization of restaurant tax revenue has not yet been optimal, which was caused by dishonesty amomg taxpayers in reporting their sales turnover. The research method used in techniques including interviews, observation, and document studies. The results of this research indicated that the evaluation of the implemention of the self assessment system in the collection of taxes on certain goods and services on food and/or beverages (restaurant tas) in creasing local revenue has been carried out following the provisions of the applicable regional regulations but has not yet been fully optimal. This was due to the challenges and constraints faced by the Regional Revenue Agency in collecting restaurant taxes. The challenges encountered include dishonesty among taxpayers in reporting their sales turnover, while the constraints include the low level of  awareness and understanding of taxpayers regarding procedures for self-calculation, reporting, and payment. However, the Regional Revenur Agency has undertaken various efforts or strategies to increase restaurant tax revenue in Sikka Regency, such as conducting spot checks, implementing education and socialization programs, utilizing and installing technological tools such as M-Pos, and enforcing strict supervision to improve restaurant tax revenue targets and enchance local revenue in Sikka Regency, so that more optimal targets can be achievied

Liziyannida Liziyannida; Suwandi Suwandi

Jurnal Kendali Akuntansi 2026 International Forum of Researchers and Lecturers

This study aims to analyze the influence of financial literacy, e-money use, and lifestyle on the financial behavior of accounting students in the context of a cashless society. The research population includes students of the accounting study program of the Faculty of Economics and Business, University of Muhammadiyah Gresik, Semen Indonesia International University, and Gresik University. The sampling technique used accidental sampling with a total of 120 respondents in the 6th semester. Primary data was obtained through the distribution of questionnaires, then analyzed using quantitative methods with the help of SmartPLS software. The results of the study show that financial literacy does not have a significant effect on students' financial behavior. Conversely, the e-money variable has a significant positive influence on financial behavior, indicating that the use of digital transactions encourages more practical financial management patterns. In addition, lifestyle has also been shown to have a significant positive effect on financial behavior, indicating that students' consumption preferences and lifestyle also determine how they manage their finances in the cashless era. This research makes an empirical contribution in understanding the factors that influence the financial behavior of the younger generation, as well as being the basis for the development of financial literacy and policies related to digital payment systems in the higher education environment.